摘要
基于控股合并的两种会计处理方法:购买法和权益结合法,在进行分析比较的基础上,指出不同方法对财务报表的影响,并通过两种方法的比对来分析企业并购会计处理方法选择在我国现阶段的合理性,及未来发展趋势:购买法为主,权益结合法为辅的会计处理体系.
This article discusses the two accounting methods called purchase and interest pooling, used by merging companies. According to the analysis and comparison, it points out the effects of these methods on financial statements. On the present stage in China, it is reasonable to choose purchase combing with interest pooling through the analysis of the application conditions of these meth- ods. Also, it indicates the future development of them.
出处
《赣南师范学院学报》
2014年第6期117-120,共4页
Journal of Gannan Teachers' College(Social Science(2))
基金
财务管理咨询协议:龙南县金城房地产开发有限公司(2013.5-2018.5)"的相关研究成果
关键词
企业并购
控股合并
财务报表
会计处理
mergers and acquisitions（M＆A）
merger of controlling interests
financial statement
acounting treatment
